Tax Revenue
Non-Tax Revenue
Social Services-1 C
Economic Services-1D
Grants-In-Aid And Contributions
General Services-2B
Social Services-2A
Economic services
Energy
Communications
Grants-In-Aid and Contributions-2 F
Receipt Heads (Capital Account)
Capital Account of General Services
Capital Account of Social Services
Capital Account Of Economic Services
Grants-in-aid and Contributions-4D
Loans and Advances
Inter-State Settlement
Small Savings, Provident Fund etc.
Reserve Funds
Deposits and Advances
Suspense And Miscellaneous
Remittances
Loans and Advances

MAJOR / SUB-MAJOR HEADS MINOR HEADS
6075 Loans for Miscellaneous General services    
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6202 Loans for Education, Sports, Art and Culture.    
  01 General Education    
    201 Elementary Education
    202 Secondary Education
    203 University and Higher Education
    204 Adult Education
    205 Languages Development
    600 General
  02 Technical Education    
    103 Technical Schools
    104 Polytechnics
    105 Engineering/Technical colleges and Institutes (Will also accommodate Management and Commercial Institutes.)
    800 Other Loans
  03 Sports and Youth Services    
    800 Other Loans
  04 Art and Culture    
    101 Fine Arts Education
    102 Promotion of Arts and Culture
    104 Archives
    105 Public Libraries
    106 Museums
    800 Other Loans
  80 General    
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6210 Loans for Medical and Public Health    
  01 Urban Health Services    
    201 Drug Manufacture
    800 Other Loans
  02 Rural Health Services    
  03 Medical Education, Training and Research    
    101 Ayurveda
    102 Homeopathy
    103 Unani
    104 Siddha
    105 Allopathy
    200 Other Systems
  04 Public Health    
    106 Manufacture of Sera/Vaccine
    107 Public Health Laboratories
    282 Public Health
    800 Other Loans
  80 General    
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6211 Loans for Family Welfare    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6215 Loans for Water Supply and Sanitation    
  01 Water Supply    
    101 Urban Water Supply Programmes
    102 Rural Water Supply Programmes (1)
    190 Loans to Public Sector and other undertakings
    800 Other Loans
  02 Sewerage and Sanitation    
    190 Loans to Public Sector and other undertakings
    800 Other Loans

Note:

(1)    Please see Note 2 below the major head 2215.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
6216 Loans for Housing    
  02 Urban Housing    
    190 Loans to Public sector and other undertakings
    201 Loans to Housing Boards
    800 Other Loans
  03 Rural Housing    
    190 Loans to Public sector and other undertakings
    201 Loans to Housing Boards
    800 Other Loans
  80 General    
    190 Loans to Public sector and other undertakings
    201 Loans to Housing Boards
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6217 Loans for Urban Development    
  01 State Capital Development    
    800 Other Loans
  02 National Capital Region    
    800 Other Loans
  03 Integrated Development of Small and Medium Towns (1)    
    800 Other Loans
  04 Slum Area Development    
    800 Other Loans
  60 Other Urban Development Schemes    
    800 Other Loans

Note:

(1)    The name of each township undertaken under the scheme of Integrated Development of small and medium towns will appear as distinct sub-head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
6220 Loans for Information and Publicity    
  01 Films    
    190 Loans to Public sector and other undertakings
    800 Other Loans
  60 Others    
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6221 Loans for Broadcasting    
    101 Loans to Prasar Bharti


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6225 Loans for Welfare of Scheduled Castes, Scheduled Tribes and other Backward Classes    
  01 Welfare of Scheduled Castes    
    190 Loans to Public Sector and other Undertakings
    193 Loans to Voluntary Organisations
    800 Other Loans
  02 Welfare of Scheduled Tribes    
    190 Loans to Public Sector and other Undertakings
    193 Loans to Voluntary organizations
    800 Other Loans
  03 Welfare of Backward Classes    
    190 Loans to Public Sector and other Undertakings
    193 Loans to Voluntary Organisations
    800 Other Loans
  80 General 800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6235 Loans for Social Security and Welfare    
  01 Rehabilitation    
    101 Dandakaranya Development Scheme
    102 Displaced Persons from former West Pakistan
    103 Displaced Persons from former East Pakistan
    105 Repatriates from Sri Lanka
    108 Migrants from Pak held Territories of J&K.
    109 Development of Andaman and Nicobar Islands for Rehabilitation
    110 Tibetan Refugees
    112 Relief and Rehabilitation of persons affected by Indo-Pak conflict 1971
    140 Rehabilitation of repatriatets from other countries
    200 Other relief measures
    202 Other rehabilitation schemes
    800 Other Loans
  02 Social Welfare    
    101 Welfare of handicapped
    102 Child Welfare
    103 Women's Welfare
    104 Welfare of aged, infirm and destitute
    105 Prohibition
    106 Correctional Services
    108 Ex-gratia payments to Indian Nationals for properties seized by Pakistan during and after 1965 conflict
    190 Loans to Public Sector and Other Undertakings
    193 Loans to Voluntary Organisations
    200 Other Programmes
    800 Other Loans
  60 Other Social Security and Welfare programmes    
    200 Other Programmes
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6245 Loans for Relief on account of Natural Calamities    
  01 Drought (1)    
    101 Gratuitous Relief
    102 Drinking Water Supply
    103 Special Nutrition
    104 Supply of Fodder
    105 Veterinary Care
    282 Public Health
    800 Other Loans
    901 Deduct-Amount met from Natural Calamities unspent Margin Money Fund.
    902 Deduct-Amount met from the Famine Relief Fund
  02 Floods Cyclones(1)    
    101 Gratuitous Relief
    102 Drinking Water Supply
    103 Special Nutrition
    104 Supply of Fodder
    105 Veterinary Care
    106 Repairs and restoration of damaged roads and bridges
    107 Repairs and restoration of damaged office buildings
    108 Repairs and restoration of damaged Govt. residential buildings
    109 Repairs and restoration of damaged water supply, drainage and sewerage works
    111 Ex-Gratia payment to bereaved families
    112 Evacuation of population
    113 Repairs/reconstruction of houses
    114 Loans to farmers for purchase of agricultural inputs
    115 Loans to farmers to clear sand/ silt/salinity from lands
    116 Loans to farmers for repairs of damaged tube wells/pumping sets etc.
    117 Loans to farmers for purchase of live stock
    118 Repairs /replacement of damaged boats and equipment for fishing
    119 Loans to artisans for repairs/replacements of damaged tools and equipment
    120 Loans to owners of salt works
    121 Afforestation
    122 Repairs and restoration of damaged irrigation and flood control works
    282 Public health

Note:

(1)    Sub-heads corresponding to minor heads in the major head "2245- Relief on account of Natural calamities" may be opened.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
6250 Loans for other Social Services    
  01 Nutrition    
    201 Production of nutritious foods and Beverages.
    202 Distribution of Nutritious food and Beverages
    800 Other Loans
  60 Others    
    201 Labour
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6401 Loans for Crop Husbandry    
    103 Seeds
    104 Agricultural Farms
    105 Manures and Fertilisers
    106 High Yielding Varieties Programmes
    107 Plant Protection
    108 Food Grains Crops
    109 Commercial Crops
    110 Scheme for small and marginal farmers and Agricultural labourers
    111 Agricultural Education
    112 Development of Pulses
    113 Agricultural Engineering
    114 Development of Oil Seeds
    119 Horticulture and Vegetable Crops
    190 Loans to Public Sector and other undertakings
    195 Loans to Farming Cooperatives
    800 Other Loans (1)

Note:

(1)    This minor head will include transactions on account of loans under the "Land Improvement Act" and "Agriculturist's Loan Act". If they are related to the function 'Agriculture'. If however, such loans are for the purpose of "Minor Irrigation", "Soil Conservation" or "Area Development" they will be accounted for under the relevant minor heads below the Major head "6402 loans for soil and water conservation". This minor head will also include transactions on account of loans for the development and cultivation of ceiling surplus land assigned to the landless.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
6402 Loans for Soil and Water Conservation    
    101 Soil Survey and Testing
    102 Soil Conservation
    203 Land Reclamations and Development
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6403 Loans for Animal Husbandry    
    102 Cattle and Buffalo Development
    103 Poultry Development
    104 Sheep and Wool Development
    105 Piggery Development
    106 Other Live Stock Development
    107 Fodder and Feed Development
    109 Extension and Training
    190 Loans to Public Sector and other undertakings
    195 Loans to animal Husbandry Cooperatives
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6404 Loans for Dairy Development    
    102 Dairy Development Projects (Each Milk Supply Scheme will be a Minor Head)
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6405 Loans for Fisheries    
    105 Processing, Preservation and Marketing
    106 Machanisation of fishing crafts
    190 Loans to Public Sector and other Undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6406 Loans for Forestry and Wild Life    
    101 Forest conservation , Development and Regeneration
    103 Environmental Forestry and Wild Life
    104 Forestry


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6407 Loans for Plantations    
  01 Tea    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans
  02 Coffee    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans
  03 Rubber    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans
  04 Spices    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans
  60 Others    
    533 Loans for Jute
    811 Loans for Coconuts
    813 Loans for Cashew
    829 Loans for Arecanut


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6408 Loans for Food Storage and Warehousing    
  01 Food    
    101 Procurement and Supply
    103 Food processing
    190 Loans to public sector and other undertakings
    800 Other Loans
  02 Storage and Warehousing    
    190 Loans to public sector and other undertakings
    195 Loans to Cooperatives
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6416 Loans to Agricultural Financial Institutions    
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6425 Loans for Cooperation    
    106 Loans to Multipurpose Rural Cooperatives
    107 Loans to credit Cooperatives
    108 Loans to other Cooperatives
    190 Loans to public sector and other undertakings


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6435 Loans for other Agricultural Programmes    
  01 Marketing and quality control    
    101 Marketing Facilities
    102 Grading and quality control facilities
    105 Forestry
    190 Loans to Public sector and other undertakings
    800 Other Loans
  60 Others    
      (Each programme not covered elsewhere will be a minor head)


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6501 Loans for Special programmes for Rural Development    
    201 Integrated Rural Development programme
    202 Drought Prone Area Development Programme
    203 Desert Development Programme


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6505 Loans for Rural Employment    
    200 Other Programmes
    201 National Programmes


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6506 Loans for Land Reforms    
    104 Loans to Allottees of surplus Land
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6515 Loans for other Rural Development programmes    
    101 Panchayati Raj
    102 Community Development
    103 Rural Works Programmes
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6551 Loans for Hill Areas  
  01 Western Ghats  
  60 Other Hill Areas  
    Minor Heads Corresponding to functional Major Heads/ Sub Major heads may be opened as necessary


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6552 Loans for North Eastern Areas  
    Minor Heads Corresponding to functional Major Heads/ Sub Major heads may be opened as necessary


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6575 Loans for other Special Areas Programmes  
  01 Dangs District  
  02 Backward Areas  
  03 Tribal Areas  
  04 Ladakh Autonomous Hill Development Council  
  05 Jharkand Area Autonomous Council  
  60 Others  
    Minor Heads Corresponding to functional Major Heads/SubMajor heads may be opened as necessary


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6701 Loans for Major and Medium Irrigation    
  01 Major Irrigation Commerical    
      (Each Project will be a Minor Head)
  02 Major Irrigation-Non-Commercial    
      (Each Project will be a Minor Head)
  03 Medium Irrigation-Commercial    
      (Each Project will be a Minor Head)
  04 Medium Irrigation-Noncommercial    
      (Each Project will be a Minor Head)
  60 Others    
    190 Loans to public sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6702 Loans for Minor Irrigation    
    101 Surface Water
    102 Ground Water
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6705 Loans for Command Area Development    
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6711 Loans for Flood Control Projects    
    101 Anti-sea Erosion
    102 Flood Control
    108 Drainage


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6801 Loans for Power Projects (1)    
    190 Loans to Public Sector and other undertakings
    201 Hydel Generation
    202 Thermal Power Generation
    203 Diesel/gas power generation
    204 Rural Electrification
    205 Transmission and Distribution
    206 Nuclear Power Generation
    800 Other Loans to Electricity Boards (1)

Note:

(1)    Loans to Electricity Boards and other parties earmarked for identifiable thermo-electric (excluding diesel), diesel and Hydro-electric power and their transmission and distribution will be accounted for under the minor heads, "Thermal Power Generation", "Diesel/gas power generation", "Hydel Generation and "Transmission and Distribution" respectively. Other loans to Electricity Boards, not identifiable with any of these minor heads will be accounted for under the minor head "Other Loans to Electricity Boards".



MAJOR / SUB-MAJOR HEADS MINOR HEADS
6802 Loans for Petroleum    
  01 Exploration and Production of Crude oil and Gas    
    190 Loans to Public Sector and other undertakings
    800 Other Loans
  02 Refining and Marketing of Oil and Gas    
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6803 Loans for Coal and Lignite    
    190 Loans to Public sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6851 Loans for Village and Small Industries    
    101 Industrial Estates
    102 Small Scale Industries
    103 Handloom Industries
    104 Handicraft Industries
    105 Khadi and Village Industries
    106 Coir Industries
    107 Sericulture Industries
    108 Powerloom Industries
    109 Composite Village and Small Industries Cooperative
    200 Other Village Industries


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6852 Loans for Iron and Steel Industries    
  01 Mining    
    190 Loans to Public Sector and other undertakings
    800 Other Loans
  02 Manufacture    
    190 Loans to Public sector and Other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR BEADS MINOR HEADS
6853 Loans for non-Ferrous Mining and Metallurgical Industries    
  01 Mineral Exploration and Development 190 Loans to public sector and other undertakings
    800 Other Loans
  02 Non-Ferrous Metals    
    190 Loans to public sector and other undertakings
    800 Other Loans
  60 Other mining and Metallurgical Industries 190 Loans to public sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6854 Loans for Cement and Non-Metallic Mineral Industries    
  01 Cement    
    190 Loans to Public Sector and other undertakings
    800 Other Loans
  60 Others    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6855 Loans for Fertilizer Industries    
    101 Loans to Cooperative Fertilizer Factories
    190 Loans to public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6856 Loans for Petro-Chemical Industries    
    190 Loans for public sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6857 Loans for Chemical and Pharmaceutical Industries    
  01 Chemicals and Pesticides Industries    
    190 Loans to Public Sector and other undertakings
    800 Other Loans
  02 Drugs and Pharmaceutical Industries    
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6858 Loans for Engineering Industries    
  01 Electrical Engineering Industries    
    190 Loans to Public Sector and other undertakings
    800 Other Loans
  02 Other Industrial Machinery Industries    
    190 Loans to Public Sector and other undertakings
    800 Other Loans
  03 Transport Equipment Industries    
    190 Loans to Public Sector and other undertakings
    800 Other Loans
  04 Other Engineering Industries    
    190 Loans to Public sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6859 Loans for Telecommunication and Electronic Industries    
  01 Telecommunications    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans
  02 Electronics    
    190 Loans to Public Sector and Other Undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6860 Loans for Consumer Industries    
  01 Textiles    
    101 Loans to Co-operative Spinning Mills.
    190 Loans to Public Sector and Other Undertakings
    800 Other Loans
  03 Leather    
    190 Loans to Public Sector and Other Undertakings
    800 Other Loans
  04 Sugar    
    101 Loans to Co-operative Sugar Mills.
    190 Loans to Public Sector and Other Undertakings
    800 Other Loans
  05 Paper and Newsprint    
    190 Loans to Public Sector and Other Undertakings
    800 Other Loans
  60 Others    
    101 Edible Oils
    102 Foods and Beverages
    206 Distillaries
    212 Soap
    213 Plastics
    214 Toilet Preparation
    216 Photo Films
    218 Salt
    317 Jute
    600 Others


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6861 Loans for Atomic Energy Industries    
    104 Heavy Water
    190 Loans to Public sector and other undertakings
    201 Atomic Minerals
    600 Others


MAJOR / SUB-MAJOR HEADS MINOR HEADS
6875 Loans for other Industries    
  01 Opium and Alkaloid Industries    
    107 Ghazipur Opium Factory
    108 Neemuch Opium Factory
    109 Ghazipur Alkaloid Works
    110 Neemuch Alkaloid Works
  60 Other Industries    
    190 Loans to Public Sector and other Undertakings (1)
    800 Other Loans

Note:

(1)    This minor head is intended to record loans granted for the Machinery and Engineering Industries, which cannot be accommodated under any of the other minor heads, such as, loans to "Engineers (India) Ltd", "National Buildings Construction Corporation Ltd." etc.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
6885 Other Loans to Industries and Minerals    
  01 Loans to Industrial Financial Institutions    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans
  02 Development of Backward Areas    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans
  60 Others    
    201 Loans under Excise Relief Scheme
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7002 Loans to Railways    
    201 Loans to Railways Revenue Reserve Fund
    202 Loans to Railway Development Fund
    203 Deferred dividend liability in respect of the period prior to 1978-79 (1)

Note:

(1)    This Minor Head will cease to be in operation after the entire deferred dividend liability for this period is extinguished.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
7051 Loans for Ports and Light Houses    
  01 Major Ports   A Minor Head for each Major Port
    190 Loans to Public Sector and other Undertakings
    800 Other Loans
  02 Minor Ports   A Minor Head for each Minor Port
    190 Loans to Public Sector and other Undertakings
    800 Other Loans
  03 Light Houses and Lightships 190 Loans to Public Sector and other Undertakings
    800 Other Loans
  60 Others 190 Loans to Public Sector and other Undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7052 Loans for Shipping    
  01 Overseas Shipping    
    101 Loans to S.D.F.C.
    190 Loans to Public sector and Other Undertakings
  02 Coastal Shipping    
    101 Loans to Shipping Development Fund Committee
    190 Loans to Public sector and other Undertakings
  60 Others    
    101 Loans to Shipping Development Fund Committee
    190 Loans to public sector and other Undertakings


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7053 Loans for Civil Aviation    
    190 Loans to Public Sector and other Undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7055 Loans for Road Transport    
    101 Loans in Perpetuity to Road Transport Corporations
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7056 Loans for Inland Water Transport    
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7075 Loans for Other Transport Services    
  01 Roads and Bridges    
    190 Loans to Public sector and other undertakings
    800 Other Loans
  60 Other Transport Services    
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7225 Loans for Telecommunication services    
    101 Loans to Posts and Telegraphs Revenue Reserve Fund
    190 Loans to public sector and other undertakings


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7275 Loans for other Communication Services    
    190 Loans to public sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7425 Loans for Other Scientific Research    
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7452 Loans for Tourism    
  01 Tourist Infrastructure    
    101 Tourist Centres
    190 Loans to Public Sector and Other Undertakings
    800 Other Loans
  60 Others    
    190 Loans to Public Sector and Other Undertakings
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7453 Loans for Foreign Trade Export Promotion    
    190 Loans to Public Sector and other undertakings
    800 Other Loans


MAJOR/ SUB-MAJOR HEADS MINOR HEADS
7465 Loans for General Financial and Trading Institutions    
    101 General Financial Institutions
    102 Trading Institutions
    800 Other Loans


MAJOR / SUB-MAJOR HEADS MINOR HEADS
7475 Loans for Other General Economic Services    
    101 General Financial Institutions
    102 Trading Institutions
    103 Civil Supplies
    104 Meteorology
    800 Other Loans


MAJOR/ SUB-MAJOR HEADS MINOR HEADS
7601 Loans and Advances to State Governments    
  01 Loans for Non-Plan Schemes    
    101 Loans to cover gap in resources
    102 Share of Small Savings collections
    201 House Building Advances
  02 Loans for State Plan Schemes    
    101 Block Loans
    102 Loans as advance Plan Assistance for relief on account of Natural calamities (8)
    103 Loans against External Assistance received in kind
    104 1984-89 State Plan Loans consolidated in term of recommendations of the 9th Finance Commission'.
  03 Loans for Central Plan Schemes    
    201 Village and Small Industries.
  04 Loans for Centrally Sponsored Plan Schemes    
  05 Loans for Special Plan Schemes    
    101 Schemes of North Eastern Council
    102 Development of Border Areas.
  06 Ways and Means Advances    
    101 Ways and Means Advances for Plan Schemes
    102 Ways and Means Advances towards Expenditure on upgradation of Standards of Administration.
    103 Ways and Means Advances towards Expenditure on net interest liability on account of fresh borrowings and lendings,
    200 Other Ways and Means Advances
  07 Pre-1984-85 Loans (1)    
    101 Rehabilitation of Displaced Persons Repatriates etc. (2)
    102 National Loan Scholarship Scheme (3)
    103 Loans to clear over drafts advanced during 1982-83 and 1983-84 (3)
    104 Consolidated Loans to Orissa for Hirakud Project Stage I
    105 Small Savings Loans
    106 Pre-1979-80 Consolidated Loans for Productive and semi productive purposes (4)
    107 Pre-1979-80 consolidated Loans re-consolidated into 25 years/30 years loans (5)
    108 Pre 1979-84 consolidated loans (6)
    109 Rehabilitation of Goldsmiths
    800 Other Loans (7)

Notes:

(1)    This sub-major head has been provided to account for the outstanding balance of the central loans advanced to Slates upto 31.3.1984 as on 1.4.85.

(2)    This minor head will have the following three sub-heads.

  1. Pre 1974 loans written off
  2. 1974-84 Relending loans written off.
  3. 1979-84 Straight loans in respect of these loans, the repayments by the State Governments to the Centre would be according to the terms on which the loans were sanctioned.

(3)    In respect of these loans, the repayments by the State Governments to the Centre would be according to the terms on which the loans were sanctioned.

(4)    This minor head will have the following sub-heads.

  1. Loans for productive purposes repayable over 15 years from 1979-80.
  2. Loans for semi-productive purposes repayable over 30 years from 1979-80.

(5)    This minor head will have the following two sub-heads:-

  1. Loan repayable annually over 25 years
  2. Loans repayable annually over 30 years

(6)    This minor head will have the following four sub-heads:

  1. Loans repayable annually over 15 years
  2. Loans repayable annually over 20 years
  3. Loans repayable annually over 25 years
  4. Loans repayable annually over 30 years

(7)    This minor head would include write off of repayments during 1985-89 as recommended by the Eighth finance Commission. The balances of the pre 1984-85 "Orissa Hirakud project stage-I loans and the 1979-84 Consolidated loans will also initially be debited to this minor head. The final allocation of the amounts of loan under these categories will follow formal sanction of the Government of India.

(8)    Loans as advance plan Assistance for drought relief will be adjusted under a distinct sub-head "Drought relief.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
7602 Loans and Advances to Union Territory Governments    
  01 Loans for Non-Plan Schemes 101 Loans to cover gap in resources
    102 Share of Small Saving Collections.
  02 Loons for Union Territory plan schemes 101 Block Loans
    102 Loans as advance Plan Assistances for relief on account of Natural Calamities (1)
    103 Loans Against External Assistance in kind
  03 Loans for Central Plan Schemes 101 Schemes of North Eastern Council
  04 Loans for Centrally Sponsored Plan Schemes    
  05 Loans for Special Plan Schemes 101 Schemes of North Eastern Council

Note:

(1)    Refer to Note (8) below the major head "7601-Loans and Advances to State Governments".

MAJOR / SUB-MAJOR HEADS MINOR HEADS
7605 Advances to Foreign Governments (1)  
    Loans to Government of (Name of the Country)

Note:

(1)    A separate minor head may be opened for loan to each foreign country /International organisation/Institution e.g. loans to the Government of Hungary.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
7610 Loans to Government Servants etc (1)    
    201 House Building Advances
    202 Advances for purchase of Motor Conveyances
    203 Advances for purchase of other conveyances
    204 Advances for purchase of Computers
    800 Other Advances

Note:

(1)    Advances to Ministers, Deputy Ministers, Presiding Officers of the Houses of Parliament and State Legislatures, Members of Parliament/Members of State Legislatures for the purchase of motor conveyances and House Building advance to Members of State Legislatures shall be, recorded under this Major Head.

MAJOR / SUB-MAJOR HEADS MINOR HEADS
7615 Miscellaneous Loans    
    101 Loans to Contractors for Purchase of machinery etc (Not debited to works)
    200 Miscellaneous loans
 
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Last Updated : 22 Mar,2014